5060222026-04-012026-06-305060222026-04-012026-06-30in-capmkt:OtherExpenses1Member5060222026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares506022PRAKASHNOTLISTEDINE603A01013PRAKASH INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-04INRLakhsQuarterlyFirst quarterSingle segmentIron & Steel2026-08-1112:30:002026-08-1114:40:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone10320000000668000001038680000059904000000-62300000796100000184300000428500000212240000094594000009274000000927400000214700000021470000007127000000000712700000-21500000691200000179080000003.983.98003.983.981. The above Unaudited Financial Results for the quarter ended 30th June 2026 have been reviewed by the Audit Committee and approved by the Company's Board of Directors at their respective meetings held on 11th August 2026. The Statutory Auditors have reviewed these financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> <br /> 2. The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 as amended and other recognised accounting practices and policies to the extent applicable. <br /> <br /> 3. The deferred tax Liability of Rs. 165 lakhs for the quarter ended on 30th June 2026 has been adjusted against Securities Premium Account in terms of a court order. <br /> <br /> 4. Profit after tax for the quarter is Rs. 7,147 lakhs against Rs. 9,140 lakhs in the corresponding quarter of the last financial year as the Company has opted for new tax regime under the Income Tax Act,2025 w.e.f 1st April,2026 and as such tax exemption under section 80-IA of the Income Tax Act is not available to the Company henceforth. Accordingly current tax and deferred tax has been calculated. <br /> <br /> 5. The Company operates in one segment only i.e. “Iron & Steel” and therefore, has only one reportable segment in accordance with IND AS 108 ”operating segments”. <br /> <br /> 6. The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year ended 31st March 2026 and unaudited year-to-date published figures up to the third quarter ended 31st December 2025. <br /> <br /> 7. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. <br /> <br /> Other Expenses2122400000Remeasurement of defined benefit plans-21500000-2150000000-21500000